Concord Corporation has the following cost records for June 2020. Indirect factory labor $5,070 Factory utilities $430 Direct materials used 22,870 Depreciation, factory equipment 1,570 Work in process, 6/1/20 3,260 Direct labor 41,420 Work in process, 6/30/20 3,910 Maintenance, factory equipment 1,900 Finished goods, 6/1/20 6,070 Indirect materials 2,400 Finished goods, 6/30/20 7,840 Factory manager's salary 3,680